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FASB ratifies EITF consensus and tentative conclusion

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Mar 27, 2014

At its meeting on March 26, 2014, the FASB ratified the Emerging Issues Task Force (EITF) consensus on Issue No. 13-D, "Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved After the Requisite Service Period," and will release it soon as an Accounting Standards Update (ASU).

The Board also approved the issuance of a proposed ASU related to EITF Issue No. 12-F, “Recognition of New Accounting Basis (Pushdown) in Certain Circumstances.”

For more information, see Deloitte’s EITF Snapshot as well as the meeting minutes on the FASB's Web site.

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